Daily Bulletin
ACTIONS BY THE NORTH CAROLINA GENERAL ASSEMBLY
School of Government
The University of North Carolina at Chapel Hill
Legislative Reporting Service, Box 7294 State Legislative Building, Raleigh, NC 27601
Phone 919.733.2484 ~ Fax 919.715.3464 ~ www.dbulletin.org
House Legislative Day 46 Vol. 2009, No. 46 Senate Legislative Day 46
Thursday, April 16, 2009
SUMMARIES OF BILLS FILED
HOUSE BILLS
H 1510. EXTEND SMALL BUS. HEALTH INS. BENEFIT CREDIT. Filed
4/16/09.
TO EXTEND THE SUNSET
FOR THE CREDIT FOR SMALL BUSINESS EMPLOYEE HEALTH BENEFITS.
Amends GS 105-1 29. 16E, as the title indicates, by extending the sunset from January 1, 2010, to January 1 ,
2012.
Intro, by Moore. GS105
H 1511. MERCHANT'S DISCOUNT. Filed
4/16/09.
TO PROVIDE FOR A SALES TAX DISCOUNT FOR
MERCHANTS.
Effective July 1, 2009, reenacts GS 105-164.21 (repealed by SL 1987-622, Section 10) to allow a retailer
who pays the retail sales or use tax imposed by Article 5 of GS Chapter 105 to deduct a 1% discount from the
amount of tax paid. Authorizes that the Secretary of Revenue may deny a retailer the benefit of this statute for
failure to pay the full tax when due or in cases of fraud, evasion or failure to keep accurate and clear records as
required. Requires a retailer to deduct the discount when it remits the tax to the Department of Revenue. Prohibits
a retailer who sells electricity, telecommunication services, or ancillary services from receiving the discount on
sales of electricity, telecommunications services, or ancillary services. Effective January 1, 2010, amends GS
105-164.21 to raise the discount to 2%. Effective January 1, 201 1, amends GS 105-164.21 to raise the discount
to 3%.
Amends GS 105-474 to make clarifying changes by deleting provisions setting forth specific statutes and
provisions applicable to Article 39 of GS Chapter 105 (First One-Cent Local Government Sales and Use Tax) and,
instead, states that Article 39 must be administered consistently with Article 5 of GS Chapter 105 to the extent
practicable. Specifies that the merchant’s discount provided in GS 105-164.21 does not apply to Article 39. Also
provides that the remaining provisions of Article 5 and Article 9 of GS Chapter 105 apply to Article 39 to the extent
they are consistent.
Amends the first sentence of Section 10 of SL 1967-1096 (Mecklenburg County’s 1% sales and use tax), GS
105-1 87.5(d) (Alternate tax for those who rent or lease motor vehicles), GS 105-187.17 (Scrap Tire Disposal Tax),
GS 105-187.22 (White Goods Disposal Tax), and GS 105-187.32 (Dry-cleaning Solvent Tax) to prohibit the
application of the merchant’s discount provided in GS 105-164.21. Makes other technical changes.
Effective for returns filed on or after July 1 , 2009, unless otherwise noted.
Intro, by Moore. GS105
H 1512. CONSTRUCTION OF SHELBY BYPASS. Filed
4/16/09.
TO REQUIRE THE DEPARTMENT OF
TRANSPORTATION TO CONSTRUCT THE SHELBY BYPASS FROM FUNDS RECEIVED FROM THE UNITED
STATES GOVERNMENT THROUGH THE AMERICAN RECOVERY AND REINVESTMENT ACT OF 2009.
As the title indicates. Effective July 1, 2009.
© 2009 School of Government
The University of North Carolina at Chapel Hill
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